STATE ACCOUNTS: OBJECT CODE INFORMATION
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Object Code Expenditure:
The four digit Object of Expenditure is utilized to identify a special series of coding unique to the SUNY System. An index to SUNY Sub-Object Codes is listed below.
Complete Description of SUNY Sub-Object Codes
Object Of Expenditure Classifications:
0000-0399: Administrative
0400-0449: Instructional Group I
0450-0499: Instructional Group II
0500-0599: Supporting Academic
0600-1499: Professional, Technical, Service, Trades
1500-1699: Maintenance, Security, Transportation
1700-1899: Clerical
1900-1989: Other
1990: Workmen's Compensation Payment
1991-1998: Other
1999: Student Assistants, Teaching Assistants, Graduate Assistants
Note: The four-digit title code assigned by SUNY does not currently relate one to one with the personal service objects of expenditure.
2000-2799: Temporary Service - Regular
2000-2099: Other
2100-2199: Administrative, Supporting Academic
2200-2299: Clerical
2300-2399: Maintenance, Security, Transportation
2400-2499: Instructional
2500-2599: Sabbatical
2600-2698: Students
2699: Student Assistants, Teaching Assistants, Graduate Assistants
2700-2799: Unassigned
2800-2999: Payments to Non-Employees
2800-2899: Honorariums
2900-2998: Unassigned
2999: Workmen's Compensation Payment
3000-5999: Supplies and Expense
3000-3999: Supplies and Materials
Charges to this classification consist of expenditure for goods acquired for the purpose of current operations and maintenance (see 5000-5999 for services). Such commodities can generally be categorized as follows:
(A) Items which are consumable, perishable, short-lived, and are subject to material change or deterioration with use, such as stationery, fuel (excluding those purchases from utilities), soap and paper products.
(B) Items of a durable nature which have a significant value under $500. The value of these items is not high enough to warrant classifying them as equipment (equipment has a minimum acquisition cost of $500 and a minimum life of two years).3000-3099 Office: General office supplies such as books of an office reference nature, pamphlets, periodicals other than library acquisitions. Subscriptions, drafting supplies, photostat, photocopy, fingerprinting, stationery, record books and forms. pens, pencils, typewriter ribbons, drinking cups and duplicating materials.
3100-3199 Classroom: General classroom supplies such as exam booklets, books other than library acquisitions, forms, chalk, erasers, pointers, maps, lab supplies, including lab animals and lab animal feed. audio-visual materials, food and groceries, braille materials. class computer supplies and class athletic supplies.
3200-3299 Hospital and Clinical: General hospital and clinical supplies such as drugs and pharmaceuticals, solutions, blood, oxygen, lab supplies, dental, surgical, optical and x-ray supplies.
3300-3399 Household: General household supplies such as bedding, floor covering, curtains, drapes, laundry, linens, tableware, kitchenware, refrigerating supplies, janitorial supplies, soap, towels and sanitary supplies.
3400-3499 Food Supplies: Food for persons. Excludes expenditures for overtime meals and for meals purchased while in travel status.
3500-3599 Maintenance and Operating: General maintenance materials such as light bulbs, cement, paint, pipe and fitting, lumber, electrical and plumbing fixtures, heating repair parts, miscellaneous clothing, footwear and uniforms, keys, seeds and seedlings not related to farm activities, repair parts for automotive equipment including passenger vehicles, repair parts for grounds and building maintenance equipment and tools not related to farm activities.
3600-3699 Farm and Garden (Primarily AG & Tech Colleges): Food for livestock, stable, horseshoing, harness, fertilizer and seeds related to farm activities, farm-related tools, repair parts for farm equipment and farm-related automotive equipment, plows cultivators, mowing machines, wagon, dairy supplies, sleighs and veterinary supplies.
3700-3799 Service Materials: Includes all materials purchased by central duplicating. Central storehouse and centralized data processing operation for recharge in the normal course of business. Credits taken upon recharge to user departments for these materials should be made against this object.
3800-3911: Other Supplies and Materials
3912: Cash Advance - Pettycash
3913-3999 Other Supplies and Materials: Includes supplies and materials of a type not purchased on a routine or continuing basis and any other type not provided for in classification 3000-3699 such as "in lieu of" expenditures for supplies and expenses.
4000-4999 Travel: This classification includes all expenditures normally incurred by employees in connection with travel on official business. Such items as necessary telephone calls are a proper travel expense even though the call would normally be made against telephone and telegraph if not in travel status.
4000-4099 Automobile (See 4300-4399 for personally owned vehicles): Includes gasoline, oil and miscellaneous expenditures incidental to the physical characteristics of the vehicle and the conditions under which it is being operated while in travel status. Also includes recharges of automotive services.
4100-4109 Common Carrier: Fares for railroad, including pullmaniair, cab, water vessels, auto rental while in travel status.
4120-4124 Conference/Training Registration: Costs as determined by the sponsor of the conference or training course and may cover meals and other costs associated with attendance at the conference or training course.
4200-4299 Food, Lodging and Incidentals: Includes per diems, necessary phone calls, highway tolls, and parking fees.
4300-4399 Mileage Allowance - Personally Owned Automobiles: Cents per mile only for personally owned autos. Nothing else should be charged to this object of expenditure.
4400-4799: Unassigned
4800-4894: Other Travel Expenditures
4895-4896: OGS Pool Car Chargeback
4897-4912: Other Travel Expenditures
4913: Cash Advance - Travel
4914-4999 Other Travel Expenditures: Such as "in lieu of" expenditures for travel within the state (where authorized). Travel expenditures not provided for elsewhere.
5000-5999 Contractual Services: Charges to this category will consist of expenditures for services of other than a personal service nature (see salaries and wages) rendered to the state under a formal or informal contract by outside persons or contractors.
5000-5099 Postage and Shipping: Postage, freight, express cartage.
5100-5199 Rental - Equipment: Rental of all movable property of a permanent nature including data processing equipment and computers, rental of office equipment and rental of plant maintenance equipment.
5200: OGS Space Chargeback
5201-5299 Rental - Real Property: Rental of land, easements, buildings and offices. Also includes utilities if it is part of the lease and not payable directly to a utility company.
5300-5399 Repairs - Equipment (See 5700-5799 for repairs buildings): All equipment repairs of a contractual nature, either formal or informal, maintenance agreements and repairs to office equipment.
5400-5496 Telephone, Telegraph and Printing: Telephone rentals, tolls. Telegraph calls and accessories, as well as printing expenses.
5497: OGS Telecommunications
5498: OGS Computer Center Services
5499: EDP Telecommunications Charges
5500: PASNY Electrical Purchases
5501-5599 Utilities (Also refer to SUNY Finance Bulletin #7 A Sub-section 13): Fuel, lights, power, water, steam. Gas and any other utility-type service provided by public utilities.
5600-5699 Printing, Binding and Advertising (Also refer to 5400-5496): Includes expenditures for services rendered by printer, printing firms and centralized duplicating services excluding routine office stationery and office forms which should be charged to office supplies.
5700-5799 Building (See 5300-5399 for Repairs - Equipment): All building repairs of a contractual nature, either formal or informal including special fund estimates.
5800: EOP Cash Advance
5801-5899 Other Contractual Services: Miscellaneous contracts. Formal or informal not provided for in classifications 5000-5799. Extermination contracts, insurance including, automobile, security contracts, overtime and catered meals relocation and moving expenses, international contracts, memberships, bonding agreements. Notary fees, bus and auto rental. Registration fees, stipends for graduate interns, tuition assistance breeding fees and recharges from contractual services.
5900-5999: Local Assistance Payments
6000-6499 Savings: That portion of the forced savings plan related to salaries and wages that has the effect of reducing the expendable allocation for personal service.
6500: Unassigned
7000-7499 Library Acquisition and Equipment: Charges to this classification include expenditures of relatively significant amounts resulting in the acquisition. Replacement, or increase of equipment, machinery, livestock, furniture, library books and hospital related items, of a permanent nature, which do not deteriorate appreciably with use. Equipment cost is comprised of the cost of the item. Transportation costs, installation costs, and any other expense incurred in obtaining delivery and installation.
7000-7299 Library Acquisition: Includes books, periodicals, microfilms, art and scientific collections purchased for separately organized libraries, both general and departmental.
7300-7499 Equipment - General: All charges to the equipment classification except library acquisitions. Includes such items as scientific equipment, laboratory apparatus, office machines and equipment, furniture and furnishings. Motor vehicles, machinery and tools of the physical plant division and where applicable, livestock.
7500-7999: Minor Rehabilitation
8000-8999 Staff Benefits: Includes expenditures for such programs as retirement, life insurance and medical expense insurance (refer to OSC accounting bulletin A-76 and corresponding SUNY supplement).